VAT Returns – Estonia

Estonia

VAT Name :
Käibemaks (KM)

VAT Number Format :
123456789 (9 characters)

VAT Information Offices :
Maksu-ja Tolliamet
Tallinna teenindusburoo
Lootsa 8a
15176 Tallinn

RATES

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
9%ReducedCertain pharmaceutical products; Medical equipment for disabled persons; Books (excluding e-books); Newspapers and periodicals; Hotel accommodation
0%ReducedIntra-EU and international transport

EXEMPTIONS

  • Letting of residential property (excluding short term letting)
  • Letting of immovable property
  • Financial services
  • Letting of commercial property
  • Postal services
  • Health and social services
  • Child protection services
  • Supply of land (an option to tax can apply in certain cases)

THRESHOLDS

Registration Threshold : EUR 40.000
(below threshold registration can be on a voluntary basis)
Intrastat Threshold : EUR 200.000 (arrivals) / EUR 130.000 (dispatches)
Distance Selling Threshold : EUR 35.000
Intra-Community Acquisition : EUR 10.000
VAT Free Shopping : EUR 160

PENALTIES

Assessment Period : 3 years (can be extended to 6 years for negligent underpayment)

Other :
– Interest is charged on amounts of VAT underpaid or paid late, plus fines
– Penalties may apply for late, missing, and/or inaccurate reports of Intrastat files and European sales lists

DEADLINES

Standard Tax Period : Monthly
– 2 months or more may be available on request
ESL Filing : 20th day of the month following reporting period
Intrastat : 14th working day of the following month